DYTONI ENTERPRISES LIMITED

DYTONI ENTERPRISES LIMITED - Company Information

2022-04-012023-03-312023-03-31falseSC515153DYTONI ENTERPRISES LIMITED2023-12-0541100iso4217:GBPxbrli:pureSC5151532022-04-01SC5151532023-03-31SC5151532022-04-012023-03-31SC5151532021-04-01SC5151532022-03-31SC5151532021-04-012022-03-31SC515153bus:SmallEntities2022-04-012023-03-31SC515153bus:AuditExempt-NoAccountantsReport2022-04-012023-03-31SC515153bus:FullAccounts2022-04-012023-03-31SC515153bus:PrivateLimitedCompanyLtd2022-04-012023-03-31SC515153core:WithinOneYear2023-03-31SC515153core:AfterOneYear2023-03-31SC515153core:WithinOneYear2022-03-31SC515153core:AfterOneYear2022-03-31SC515153core:ShareCapital2023-03-31SC515153core:SharePremium2023-03-31SC515153core:RevaluationReserve2023-03-31SC515153core:OtherReservesSubtotal2023-03-31SC515153core:RetainedEarningsAccumulatedLosses2023-03-31SC515153core:ShareCapital2022-03-31SC515153core:SharePremium2022-03-31SC515153core:RevaluationReserve2022-03-31SC515153core:OtherReservesSubtotal2022-03-31SC515153core:RetainedEarningsAccumulatedLosses2022-03-31SC515153core:LandBuildings2023-03-31SC515153core:PlantMachinery2023-03-31SC515153core:Vehicles2023-03-31SC515153core:FurnitureFittings2023-03-31SC515153core:OfficeEquipment2023-03-31SC515153core:NetGoodwill2023-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2023-03-31SC515153core:ListedExchangeTraded2023-03-31SC515153core:UnlistedNon-exchangeTraded2023-03-31SC515153core:LandBuildings2022-03-31SC515153core:PlantMachinery2022-03-31SC515153core:Vehicles2022-03-31SC515153core:FurnitureFittings2022-03-31SC515153core:OfficeEquipment2022-03-31SC515153core:NetGoodwill2022-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2022-03-31SC515153core:ListedExchangeTraded2022-03-31SC515153core:UnlistedNon-exchangeTraded2022-03-31SC515153core:LandBuildings2022-04-012023-03-31SC515153core:PlantMachinery2022-04-012023-03-31SC515153core:Vehicles2022-04-012023-03-31SC515153core:FurnitureFittings2022-04-012023-03-31SC515153core:OfficeEquipment2022-04-012023-03-31SC515153core:NetGoodwill2022-04-012023-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC515153core:ListedExchangeTraded2022-04-012023-03-31SC515153core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC515153core:MoreThanFiveYears2022-04-012023-03-31SC515153core:Non-currentFinancialInstruments2023-03-31SC515153core:Non-currentFinancialInstruments2022-03-31SC515153dpl:CostSales2022-04-012023-03-31SC515153dpl:DistributionCosts2022-04-012023-03-31SC515153core:LandBuildings2022-04-012023-03-31SC515153core:PlantMachinery2022-04-012023-03-31SC515153core:Vehicles2022-04-012023-03-31SC515153core:FurnitureFittings2022-04-012023-03-31SC515153core:OfficeEquipment2022-04-012023-03-31SC515153dpl:AdministrativeExpenses2022-04-012023-03-31SC515153core:NetGoodwill2022-04-012023-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC515153dpl:GroupUndertakings2022-04-012023-03-31SC515153dpl:ParticipatingInterests2022-04-012023-03-31SC515153dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC515153core:ListedExchangeTraded2022-04-012023-03-31SC515153dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC515153core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC515153dpl:CostSales2021-04-012022-03-31SC515153dpl:DistributionCosts2021-04-012022-03-31SC515153core:LandBuildings2021-04-012022-03-31SC515153core:PlantMachinery2021-04-012022-03-31SC515153core:Vehicles2021-04-012022-03-31SC515153core:FurnitureFittings2021-04-012022-03-31SC515153core:OfficeEquipment2021-04-012022-03-31SC515153dpl:AdministrativeExpenses2021-04-012022-03-31SC515153core:NetGoodwill2021-04-012022-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-31SC515153dpl:GroupUndertakings2021-04-012022-03-31SC515153dpl:ParticipatingInterests2021-04-012022-03-31SC515153dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-31SC515153core:ListedExchangeTraded2021-04-012022-03-31SC515153dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-31SC515153core:UnlistedNon-exchangeTraded2021-04-012022-03-31SC515153core:NetGoodwill2023-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2023-03-31SC515153core:LandBuildings2023-03-31SC515153core:PlantMachinery2023-03-31SC515153core:Vehicles2023-03-31SC515153core:FurnitureFittings2023-03-31SC515153core:OfficeEquipment2023-03-31SC515153core:AfterOneYear2023-03-31SC515153core:WithinOneYear2023-03-31SC515153core:ListedExchangeTraded2023-03-31SC515153core:UnlistedNon-exchangeTraded2023-03-31SC515153core:ShareCapital2023-03-31SC515153core:SharePremium2023-03-31SC515153core:RevaluationReserve2023-03-31SC515153core:OtherReservesSubtotal2023-03-31SC515153core:RetainedEarningsAccumulatedLosses2023-03-31SC515153core:NetGoodwill2022-03-31SC515153core:IntangibleAssetsOtherThanGoodwill2022-03-31SC515153core:LandBuildings2022-03-31SC515153core:PlantMachinery2022-03-31SC515153core:Vehicles2022-03-31SC515153core:FurnitureFittings2022-03-31SC515153core:OfficeEquipment2022-03-31SC515153core:AfterOneYear2022-03-31SC515153core:WithinOneYear2022-03-31SC515153core:Liste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Registered Number
SC515153
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

DYTONI ENTERPRISES LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Director	MACLEAN, John Stuart


Registered Address	64 Queens Road
	Aberdeen
	AB15 4YE


Registered Number	SC515153 (Scotland)

DYTONI ENTERPRISES LIMITED

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	5		-		416
Investment property	6		1,800,000		1,800,000
			1,800,000		1,800,416
Current assets
Debtors	7	891		8,770
Cash at bank and on hand		-		1,766
		891		10,536
Creditors amounts falling due within one year	8	(2,781,062)		(2,824,445)
Net current assets (liabilities)			(2,780,171)		(2,813,909)
Total assets less current liabilities			(980,171)		(1,013,493)
Provisions for liabilities	9		(342,000)		(342,079)
Net assets			(1,322,171)		(1,355,572)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,322,271)		(1,355,672)
Shareholders' funds			(1,322,171)		(1,355,572)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 5 December 2023, and are signed on its behalf by:

MACLEAN, John Stuart
Director
Registered Company No. SC515153

DYTONI ENTERPRISES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	4

	Investment property policy
	Investment property, which is property held to earn rentals and /or for capital appreciation, is initially recognised at cost, which includes the purchase cost and directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	Employee information


		2023		2022
	Average number of employees during the year	2		2

5.	Property, plant and equipment

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 April 22	391,020	391,020
At 31 March 23	391,020	391,020
Depreciation and impairment
At 01 April 22	390,604	390,604
Charge for year	416	416
At 31 March 23	391,020	391,020
Net book value
At 31 March 23	-	-
At 31 March 22	416	416

6.	Investment property


		£
	Fair value at 01 April 22	1,800,000
	At 31 March 23	1,800,000

7.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	748	5,704
Other debtors	143	478
Prepayments and accrued income	-	2,588
Total	891	8,770


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

8.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	2,233	6,036
Amounts owed to related parties	2,406,246	2,447,294
Other creditors	370,251	370,251
Accrued liabilities and deferred income	2,332	864
Total	2,781,062	2,824,445


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

9.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	342,000	342,079
Total	342,000	342,079